CLA-2-62:RR:NC:N3:357 L84139
Mr. Jeffrey O. Gregory
Design Resources Inc.
8900 State Line Rd.
Leawood, KS 66206
RE: The tariff classification of a men’s varsity jacket from China
Dear Mr. Gregory:
In your letter dated April 12, 2005, you requested a classification ruling. A sample was submitted and is being returned as you requested.
The item in question, style J4-191, is a men’s hip-length jacket with a shell made from a 60% acrylic/30% wool/5% polyester/5% nylon woven fabric. It is lined with a 210T nylon fabric diamond-quilted to a 3 oz. nonwoven filling. The jacket has a full front opening with a seven-snap, left-over-right closure; rib knit cuffs, collar and waistband; slant, welted pockets at the waist and an inner chest pocket. The lining material, which has a PU (polyurethane) coating, extends under the facing to the edges of the garment.
You indicated that the lining was not tested for water resistance, but that your intention is to ensure that when imported the garment will be water resistant.
This jacket is eligible for classification as water resistant.
If meeting the requirements of Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket will be 6201.93.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s or boys’ anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers, water resistant. The duty rate will be 7.1 percent ad valorem.
If not meeting the requirements of Additional U.S. Legal Note 2 to Chapter 62, HTS, the applicable subheading for the jacket will be 6201.93.3511, Harmonized Tariff Schedule of the United States (HTS), which provides for other men’s anoraks (including ski-jackets), windbreakers and similar articles, of man-made fibers. The duty rate will be 27.7 percent ad valorem.
This jacket falls within textile category designation 634. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist William Raftery at 646-733-3047.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division